In computing the tax on the net estate, the entire amount of property, interest in property, and income passing to the surviving spouse, lineal ascendants, lineal descendants, and stepchildren and their lineal descendants are exempt from tax. “Lineal descendants” includes descendants by adoption. 2015amendmentby 2015Acts,ch125,§2,takeseffectJuly1,2016,andappliestoestatesofdecedentsdyingonorafterthatdate;2015 Acts,ch125,§5,6
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